The Customs Collection and Control Agency (ARCA) officially announced today (08.07.2025/XNUMX/XNUMX) the regulatory framework that will govern the Export Cargo Regime in Plant, through the General Resolution 5721/2025, published in the Official Gazette. This provision establishes the technical and procedural requirements for the ones exporters can load goods directly at their establishments, under customs control, without having to transport the merchandise to primary areas.
The operational details of the new regime are contained in the Annexes I and II of the resolution (IF-2025-02382897-ARCA-SGDADVCOAD#SDGPCI and IF-2025-02382944-ARCA-SGDADVCOAD#SDGPCI, respectively), which are part of the regulations.
The new resolution replaces the previous regime (RG 2977/2010) and maintains the fundamental principles of control at source, traceability and minimum infrastructure, also incorporating: regulatory clarity, specific exclusions of properties already authorized by other regimes, technological and digital update, and reinforcement of control, oversight and sanction mechanisms.
In this regard, are expressly excluded of the new regime the properties enabled under General Resolutions Nos. 596 and 4.352/2028 and their respective amendments, as well as those covered by Joint Resolution No. 1.424/2003 (AFIP and SICM) and its amendment.
Controls and sanctions
Regarding supervision, it is established that the failure to comply with the provisions may lead to suspension or disqualification of the exporter to operate under this modality, without prejudice to the sanctions provided for in the Customs Code.
As part of the accession procedure, Form OM 2264 is approved "Application for registration of export cargo at the plant," available in the "Forms" section of the agency's official website: https://www.arca.gob.ar.
As indicated, the rule repeals General Resolution No. 2977/2010 and its amendments (RG 3125 and 3184), establishing a new regulatory scheme that comes into force. effective immediately from its official publication.
◾ It is recommended that you read Annexes I and II of the standard in full to ensure proper compliance with the requirements and conditions demanded by the regime.
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